Access Engineering PLC
Description	2019/20 (Million)	2018/19 (Million)
Net working capital	10,682	6,243
Total Assets	36,949	34,621
Retained Earnings	11,323	9,932
EBIT	3,018	3,184
BV of Equity	20,534	19,085
BV of Liabilities	16,415	15,536
MV of Equity	24,387	23,588
Total Sales	17,917	19,356
X1	0.29	0.18
X2	0.31	0.29
X3	0.08	0.09
X4	1.25	1.23
X5	1.25	1.23
X6	0.48	0.56
Z Score	3.0470	2.8870

Hemas Holdings
Description	2019/20 (Million)	2018/19 (Million)
Net working capital	7,734	7,734
Total Assets	64,380	62,749
Retained Earnings	18,574	18,497
EBIT	10,000	9,000
BV of Equity	31,474	19,085
BV of Liabilities	32,906	30,880
MV of Equity	24,387	23,588
Total Sales	61,632	64,082
X1	0.12	0.12
X2	0.29	0.29
X3	0.16	0.14
X4	0.96	0.62
X5	0.96	0.62
X6	0.96	1.02
Z Score	2.5910	2.0228

Ceylon Cold Stores PLC
Description	2019/20 (Million)	2018/19 (Million)
Net working capital	10,682	6,243
Total Assets	48,236	37,568
Retained Earnings	10,726	10,705
EBIT	7,385	4,042
BV of Equity	20,534	19,569
BV of Liabilities	32,430	22,168
MV of Equity	24,387	23,588
Total Sales	69,055	59,060
X1	0.22	0.17
X2	0.22	0.28
X3	0.15	0.11
X4	0.63	0.88
X5	0.63	0.88
X6	1.43	1.57
Z Score	2.0954	2.3658

Analyse the companies based on the Z score model given